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Whether it was an account payable to Triangle or to Norseman, the only reason I can determine that it would not have been paid, would be that North West considered it a contraaccount, to offset against other accounts owing to North West, either by Triangle or Norseman, at the dates these companies went into bankruptcy. ...

As I view the problem, if the reason for the separate existence of the two or more companies does not convince the person hearing the appeals, these other matters should be considered to test the reason. ...

In the circumstances, the Board suggested that the claim of $150 for clothing, admitted by the appellant to have been a personal expenditure, be withdrawn, but that the deductibility of the other expenses be considered by the Board in dealing with the merits of the case. ...

Counsel for the respondent in argument stated: (1) that previous legal action regarding alleged theft of broadcast signals had been under the Copyright Act, not under an act dealing with the conversion or theft of goods; (2) that where charges under the Criminal Code had been laid in any alleged theft of broadcast signals, such charges had been under a specific section dealing with the theft of communication services; (3) that assuming the broadcast (electromagnetic) signals were goods, the sale still would be not of the goods, but of the services; (4) that if the broadcast signals were considered like electricity, they would be analogous to electrical energy, not electricity itself; (5) that the appellants’ business consisted of providing a service; and (6) that the concept of property should not be confused with assets. ...

I do not have the reasons for judgment of the learned member of the Tax Review Board before me and do not know whether his attention was directed to this matter when he considered the appeal. ...

It follows that the Minister of National Revenue, if he considered that the sale gave a taxable profit to Metropolitan Construction Ltd, was bound to make an assessment and this assessment remains valid until it is set aside by the court or until the Minister makes a reassessment. ...

The City refused the application pointing out that the site was zoned agricultural and the prospect of it being changed to an industrial zone would not be considered by the City until subsequent to 1981 some fifteen years after the purchase of the land on January 4, 1967. ...

I am satisfied that he believes that but, as I have outlined, I cannot conceive that Richards could have cared how the dealership was operated, because, if it had been operating for some 20-odd years in the same manner and to their satisfaction, I cannot believe that the mere dropping of the Burmatt name in favour of Myer-Bald Limited, when the people to whom they had entrusted their distributorship had, by the taxation years in question, a substantial number of equity shares in Myer-Bald Limited, would have made any difference, and I don’t know why Richards would even have considered changing the situation that existed or appointing a new distributor. ...

Mr Pringle is not an entirely independent witness, because he is a member of a firm that derives part of its livelihood from this company, but I have observed him in the witness-box and have considered his association with the appellant company and I have no hesitation whatsoever in accepting his evidence completely. ...

If goodwill is to be recognized In the accounts of professional people at all, other than as an excess price over tangible assets (and probably then a > premium to: eliminate competition), then there must be some criteria for And then he sets out ten criteria that. he considered and i suppose they are not exhaustive. ...